Basics to Boat Transactions
Transcription
Basics to Boat Transactions
Basics to Boat Transactions Purpose: The information presented here is intended to aid in processing basic boat/outboard motor transactions and to provide the user with information to help answer questions from the general public. This information should be used in conjunction with the Boat Titling and Registration Matrix. (Information pertaining to the use and breakdown of the Matrix is available within this training aid.) Table of Contents: Basics to Boat Transactions .............................................................................. 1 Answers to Common Questions ........................................................................ 2 Exemptions ....................................................................................................... 7 Who Can Do What… ......................................................................................... 8 Power of Attorney (PWD 1055) ............................................................. 8 Letter of Authorization (PWD 581) ......................................................... 8 Right of Survivorship (PWD 790) ........................................................... 8 Trail of Ownership ................................................................................. 8 What is needed to transfer ownership when the owner is deceased? ... 9 Requirements Under the Law ............................................................................ 10 Registration ........................................................................................... 10 Titling ..................................................................................................... 12 Bonded Titles......................................................................................... 15 Sales Tax .............................................................................................. 18 Information/History Requests ................................................................ 20 Self-Storage, Storage and Mechanics Liens ......................................... 20 Marine Licensing - Requirements .......................................................... 24 Additional Available Resources ......................................................................... 29 Forms ................................................................................................................ 32 Common Form Selections ................................................................................. 37 Quick Reference List ............................................................................. 37 FEE CHART ...................................................................................................... 38 03/2011 1 of 38 Answers to Common Questions A list of commonly asked questions and their corresponding answers. BOAT/OUTBOARD MOTOR TITLING/REGISTRATION ISSUES Q: What is the difference between a title and registration? A: A title provides documented proof of ownership for a boat/outboard motor. Registration allows the boat/outboard motor to be used on the public waters of this state. Q: What is the difference between documentation from the United States Coast Guard (USCG) and titling through TPWD? A: Documentation with the USCG is the federal equivalent to a title issued by TPWD. A vessel cannot be titled with TPWD and documented through the USCG. Commercial fishing vessels are required to maintain USCG documentation. USCG documentation is useful to owners who travel the coast line and cross into various state or international waters. Q: Why does TPWD require registration of vessels which are documented through the USCG? A: To ensure the payment of the required sales taxes at the time of the purchase and to ensure that USCG documentation is kept current. USCG documentation must be renewed each year by the owner and if renewed upon the initial renewal date, has no associated cost to the owner. Q: Can a customer use their boat in Texas if it is registered in another state? A: Yes, if the boat is registered in the customer‘s name, they can operate the vessel for up to 90 consecutive days with current out-of-state registration. Q: What documents do customers need to have in order to register their boat or title their boat or outboard motor? A: In general a bill of sale and a signed title. However there are over 200 different situations that arise where boats and outboard motor titles are affected. In order to determine what documents are needed for each specific situation, please refer to the TPWD Boat/Motor Matrices which can be found at: www.tpwd.state.tx.us/fishboat/boat/owner/titles_and_registration/ You will need to answer which categories the vessel or motor in question fits into: New – Brand New or Newly Built Acquired as New from Texas Dealer/Manufacturer or New Homemade Acquired as New Outside of Texas from Dealer/Manufacturer or New Homemade Used - TPWD Record Exists - Transfer of Boat/Outboard Motor With Existing Title and/or Registration Through TPWD Vessels and Outboard Motors Titled – TPWD Record Exists Vessels Registered but not Titled – TPWD Record Exists TPWD Record Exists - Maintenance of Existing Record; Renew Registration, Replacement(s), Change(s), and Correction(s) Vessels and Outboard Motors Titled Vessels Registered But Not Titled Used - Not Currently Titled and/or Registered Through TPWD No Record Exists – Original Owner No Record Exists – Acquired from Previous Owner Record Exists Outside of Texas – Original Owner Record Exists Outside of Texas – Acquired from Previous Owner Registration of USCG Documented Vessels New Registration Renewal of Registration Transfer of Registration-due to change in ownership with registration current and greater than 90 days from expiration 03/2011 2 of 38 Transfer of Registration-due to change in ownership with registration within 90 days of expiration or registration is expired Sold Under Statutory Lien Self Storage Lien Storage Lien Garageman/Mechanic/Towing Lien Sales Tax Only Payments for Vessels or Outboard Motors Q: What is acceptable as a bill of sale when purchasing a boat or outboard motor? A: Bill of Sale or Invoice - is required for every transfer of ownership. One of the following is acceptable to meet the bill of sale or invoice requirement: (1) Form PWD 143/144 application - tax affidavit must be completed and signed by the seller, OR (2) Handwritten Receipt or Sales Invoice - must contain date of sale, sales price (DO NOT include sales price of trailer), description of vessel and/or outboard motor (make, TX or serial number and year built), purchaser(s) name, and seller(s) signature. Q: How long is my registration valid for? A: Two years Q: What is a certificate of number card and how is it useful to the boat owner? A: A certificate of number card is an identification card which must be carried on the boat when in use. This card lists the boat owner, boat description, expiration date of registration, and whether the boat is titled or documented through the United State Coast Guard. Q: Why does the customer have to carry the certificate of number card? A: It is a legal requirement to be able to identify the owner of the vessel and match the description on the card to the vessel being operated. Failure to carry or present this card may result in the issuance of a citation. Q: Can an owner have more than one certificate of number card? A: Yes, there is no limit on the number of cards that an owner may purchase. The information on all cards in use must reflect current information. Q: When is a pencil tracing or photograph of the serial number for the vessel or outboard motor required? A: The following situations require verification (pencil tracing or photograph) of boat/outboard motor serial numbers by completing the PWD 504 form: When the boat/motor is coming from out-of-state or another country (registered/titled in another state/country). When the boat/motor serial numbers are incorrect on the ownership document (title/registration). When the boat/motor is used and has never been titled or registered. When the serial number does not conform to Coast Guard regulation formatting. IDENTIFICATION/SIGNATURE ISSUES Q: Do I need to check a valid ID for everyone who comes in to get a transaction processed? A: Yes. Valid photo ID includes current state issued driver‘s license, current state issued ID card, current military ID card, current passport or other current government issued ID. Q: Why? A: To prevent a boat or outboard motor from being transferred without the owner‘s knowledge and permission. In short, to prevent fraud and theft. 03/2011 3 of 38 Q: What is the difference between Power of Attorney and Letter of Authorization and what does each do? A: A Power of Attorney allows the owner(s) to designate another individual to act on their behalf in providing documentation and signing applications and related forms in place of the owner(s). A Letter of Authorization should be used when the owner(s) of record wants to send someone else to bring in their paperwork. The letter of authorization does not allow the person to sign documents in place of the owner of record. In other words, we want to know that the person coming in with paperwork has the permission of the owner before we process transactions even if they are signed by the owner of record. Q: Can a husband or wife renew the registration, or obtain a replacement certificate of number card or decals for a boat on which their spouse is listed as the sole owner of record? A: Yes, but only if they can provide valid identification showing their last name and address is the same as that of the owner of record. If they present a renewal notice, no signature is needed; if not they can either print their name and sign the transaction receipt or complete and sign the PWD 143M form. Q: Can a husband or wife change the address for a boat on which their spouse is listed as the sole owner of record? A: No, they must have either; 1) the green renewal notice with the address change completed by the owner of record (for registration renewal); 2) a 143M with the address change completed and signed by the owner of record; 3) a signed letter of authorization (PWD 581) from the owner of record allowing them to process the requested transaction and/or change the address, (or verification by telephone contact with the owner can be obtained by staff at the time the transaction is processed), or; 4) the owner of record must come in and sign the applicable forms. Q: Can a husband or wife sign the request for a replacement title if they aren’t listed as the owner? A: No, the owner of record must sign the request. The spouse may bring in the request without having to supply a letter of authorization but only if they can provide valid identification showing their last name and address is the same as that of the owner of record and the request must be signed by the owner of record. Q: Can a husband or wife bring in the request for a replacement title or transfer of ownership transaction if they aren’t listed as the owner? A: The spouse may bring in the request without having to supply a letter of authorization but only if they can provide valid identification showing their last name and address is the same as that of the owner of record and the request must be signed by the owner of record. Q: Do all co-owners have to sign applications, bill of sales, and supporting documents to sell or transfer ownership? A: Yes Q: Do all co-owners have to be present when the transaction is requested? A: No Q: If there are co-owners listed, do both have to sign the application for a replacement title? A: No, only one signature is required. The replacement title will be mailed to the address recorded for the owner listed first on the asset record (which is designated as the primary mailing address but has no meaning regarding who has controlling interest in the asset). Q: Can the co-owner request a replacement title and change the address of the person listed as the primary owner? A: Yes 03/2011 4 of 38 Q: Can a co-owner change which owner is listed as the primary owner for mailing purposes? A: Yes CONTACT INFORMATION Q: If a customer wants to call TPWD Headquarters directly, what is the best phone number to give them? A: Give them the toll free Boat Information Help Line number, 1-800-262-8755. Staff is available from 8a.m.–5p.m. each work day to answer any questions or research any problems that the customer may encounter. Q: Where can a customer get their boat registration/title and outboard motor title processed? A: The forms must be completed and submitted together with any required application fees, supporting documents, and any boat/outboard motor taxes due to: Texas Parks and Wildlife Headquarters in Austin, TX Any of the 27 Texas Parks and Wildlife Law Enforcement field offices (http://www.tpwd.state.tx.us/fishboat/boat/owner/office_locations/index.phtml) Any participating Tax Assessor-Collector Office (http://www.tpwd.state.tx.us/fishboat/boat/owner/office_locations/index.phtml) Q: Where can the customer get their boat trailer titled and registered? A: Boat trailer titling and registration is processed through your county tax assessor-collector office. REFUND REQUESTS Q: If a customer requests a refund for fees paid, what should I tell them? A: Typically if the service has been provided, no refunds will be issued. However, the customer may send a written request with any supporting documentation and applicable title, registration card and/or decals to TPWD HQ for review and consideration. This review does not guarantee that a refund will be issued. Refund requests should be mailed to: TPWD, 4200 Smith School Road, Austin, Texas 78744. Return to Top 03/2011 5 of 38 Exemptions - Quick Reference List Exemption List 1 - Exemption from Titling For Vessels: Documented in another state or from another country and not operated in Texas > 90 days Canoes, kayaks, punts, rowboats, or rubber rafts not used with a motor Other vessels less than 14' and used without a motor USCG Documented-31.055 of the Water Safety Act exempts documented vessels from the requirement of titling Ship's Lifeboat For Motors: From another state or country and not operated in Texas > 90 days Exemption List 2 - Exemption from Vessel Registration Documented in another state or from another country and not operated in Texas > 90 days Canoes, kayaks, punts, rowboats, or rubber rafts not used with a motor Other vessels less than 14' and used without a motor USCG Documented > 115' or commercial vessel used in coastal shipping (tugs and crew boats). Shrimp boats and commercial fishing boats are not exempted. Use only at a tournament, competition or exhibition sanctioned by governmental entity Vessel owned by the US government, a state, counties, municipalities, quasi-governmental agency Vessel Not In Use on Texas Public Waters Ship's Lifeboat Exemption List 3 - Exemption from Boat Sales Tax/New Resident Tax (Tax Code 160.024 - 6.25%) Government Entity such as State, Federal, Political Subdivisions, volunteer fire department, or emergency services Acquired as Gift Purchased in Texas or first used in Texas more than four years from the date of application for registration and/or title. Texas Statutes Tax Code, Subtitle B, Enforcement and Collection, Chapter 111, Collection Procedures ,Subchapter D. Limitations, Section 111.201 which states, "No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable." (Taxes on the sale of boats are due within 20 days from the date of sale for boat and outboard motor purchases). For outboard motor titling, if sales tax was paid with a vessel titling transaction for the entire value of boat and motor. (practical exemption) Exemption List 4 - Exempt from Boat Sales & Use Tax (Tax Code 160 - 6.25% tax rate) The following vessels are not subject to Tax Code 160, BUT ARE SUBJECT to Limited Sales, Excise & Use Taxes (Tax Code 151 - 6.25% + local tax rates up to 2%) This tax is collected by either retail outlets or sent directly to the Comptroller of Public Accounts. Canoes, Kayaks, rowboats, rafts, punts, or other vessel not designed to be used with a motor (160.001) Vessels greater than 65 feet in length Exemption List 5 - Vessel Exemptions from Tax Code 151 Limited Sales, Excise & Use Tax § 151.329. CERTAIN SHIPS AND SHIP EQUIPMENT. (2) a ship or vessel of eight or more tons displacement, that is used exclusively and directly in a commercial enterprise and is sold by the vessel's builder. (By definition, this vessel must be greater than 65 feet in length). Exemption List 6 - Exempt from Dealer Licensing Requirements (Dealer, Distributor, and Manufacturer) Parks & Wildlife Code 31.0413 sale of a canoe, kayak, punt, rowboat, rubber raft, paddleboat, other vessel that is less than 12 feet in length and has a horsepower rating of five horsepower or less or to the sale of an outboard motor with a manufacturer's rating of five horsepower or less. 03/2011 6 of 38 Exemptions Registration Parks & Wildlife Code § 31.022. Exemptions From Required Numbering (a) A vessel is not required to be numbered under the provisions of this chapter if it is: (1) operated within this state for a period not exceeding 90 consecutive days and is covered by a number in full force and effect which has been awarded under federal law or a federally approved numbering system of another state; (2) from a country other than the United States temporarily using the water of this state; (3) owned by the United States, a state, or a subdivision of a state; or (4) a ship‘s lifeboat. (b) The department may exempt from numbering a class of vessels if it finds that the numbering of the vessels of that class will not materially aid in their identification. The department may also exempt a vessel if it finds that it belongs to a class of vessels that would be exempt from numbering under a numbering system of an agency of the federal government if it were subject to federal law. (c) All canoes, kayaks, punts, rowboats, rubber rafts or other vessels under 14 feet in length when paddled, poled, oared or windblown are exempt from the numbering provisions of this chapter. (d) A vessel in use at a water ski tournament, competition or exhibition sanctioned in writing by the governing board of the governmental entity that has jurisdiction over the body of water on which the tournament, competition or exhibition occurs is exempt from the numbering provisions of this chapter. Titling Parks & Wildlife Code § 31.055. Exceptions This subchapter does not apply to vessels with a valid marine document issued by the United States Coast Guard‘s National Vessel Documentation Center or a federal agency that is a successor to the National Vessel Documentation Center. Sales Tax Tax Code § Sec. 160.001. Definitions (9) "Taxable boat or motor" means: (A) a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole; or (B) an outboard motor. Tax Code § 151.329. Certain Ships and Equipment (2) A ship or vessel of eight or more tons displacement, that is used exclusively and directly in a commercial enterprise and is sold by the vessel's builder Tax Code § 160.024. Exemption The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable boat or motor by this state or its political subdivisions or the federal government. Tax Code § 160.0245. Exemption for Emergency Service Organizations The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor to or to the use of a taxable boat or motor by a volunteer fire department or other department, company, or association organized for the purpose of answering fire alarms and extinguishing fires or for the purpose of answering fire alarms, extinguishing fires, and providing emergency medical services, the members of which receive no compensation or only nominal compensation for their services rendered, if the boat or motor is used exclusively by the department, company, or association. Tax Code § 111.201. Assessment Limitation No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable. Return to Top 03/2011 7 of 38 Who Can Do What… Answers the question of what you should do if the person requesting a transaction is not the owner of record and provides information on the acceptable documentation in each case. Power of Attorney (PWD 1055) A power of attorney allows the owner(s) of record to designate another individual to act on their behalf in providing documentation and signing applications and related forms in place of the owner(s) of record. The power of attorney must have original signatures and the signatures must be notarized. A person designated as the power of attorney for the owner of record should sign their own name with (POA) indicated after their name – for instance, Richard Smith (POA) When a company or business is designated as the power of attorney, the company‘s name should be listed in the signature block followed by the signature of the person representing the company – for instance Bank of America, John Roberts (POA) Letter of Authorization (PWD 581) The owner of record may authorize another individual to bring in their registration or titling transaction to an office for processing. The Letter of Authorization form must accompany the application for the transaction requested. This form does not allow the authorized individual to sign for the owner/applicant. This form does not function as Power of Attorney. Right of Survivorship (PWD 790) This is a service used when primary owner and co-owner agree that the ownership of a vessel and/or outboard motor be held jointly and in the event of the death of either, the ownership will vest in and belong to the surviving owner. The Rights of Survivorship form must be completed in full, signed and notarized and be presented with : PWD 143 –Application to title/register a boat and/or PWD 144Application to title an Outboard Motor. A Right of Survivorship must be noted on the title record. This service may be added to an existing title but a replacement title fee will be charged. If this service is requested at the time of initial application, there is no additional charge for the right of survivorship service. Trail of Ownership Anytime a boat or outboard motor is sold, the title must be transferred into the new owner‘s name. Nontitling is not allowed and can result in the person receiving a citation for failure to title. Parks & Wildlife Code § 31.045. Ownership of Vessels and Outboard Motors; Certificates of Title (a) The ownership of a vessel or of an outboard motor is evidenced by a certificate of title issued by the department, unless the vessel or the outboard motor is new. (b) The ownership of a new vessel or a new outboard motor is evidenced by a manufacturer‘s or an importer‘s certificate executed on a form prescribed by the department. (c) Separate certificates are required for vessels and for outboard motors. 03/2011 8 of 38 What is needed to transfer ownership when the owner is deceased? Estate Exists: o When a will exists and an application for administration has been filed or an estate has been probated, the court may issue either a letter of testamentary, letter administration, or a copy of will and muniment of title. Affidavit of Heirship Form: (PWD 738) o When the deceased left either no will or a will; that no application for administration has been filed; that there is no necessity for an administration upon the estate; that the signed heirs are the sole and only known heirs at law of the deceased and are, therefore, authorized under the law to sell, transfer and assign the ownership to said boat and/or motor; that there are no other known heirs who have prior right to the estate of the deceased. Return to Top 03/2011 9 of 38 Requirements Under the Law Excerpts taken from the Texas Water Safety Act, the Texas Tax Code, and the Texas Property Code and they how they correlate to the different types of transactions we process. Including: Registration Titling Sales Tax Information/History Requests Storage/Mechanics Liens Marine Licensing The following excerpts have been taken from the Parks and Wildlife Code (Texas Water Safety Act) Texas Administrative Code Texas Tax Code and the Texas Property Code. These statutes set the standard for the policies and procedures we follow when processing all boat and outboard motor transactions. They are presented here in conjunction with the type of transaction to which they directly apply. Parks & Wildlife Code § 31.002. State Policy It is the duty of this state to promote recreational water safety for persons and property in and connected with the use of all recreational water facilities in the state, to promote safety in the operation and equipment of facilities, and to promote uniformity of laws relating to water safety. Parks & Wildlife Code § 31.004. Application of Chapter The provisions of this chapter apply to all public water of this state and to all vessels on public water. Privately owned water is not subject to the provisions of this chapter. Transaction Types Registration Registration of Vessels Parks & Wildlife Code § 31.021. Required Numbering (a) Each vessel on the water of this state shall be numbered in accordance with the provisions of this chapter unless specifically exempted. The numbering system shall be in accord with the Federal Boating Act of 1958 and subsequent federal legislation. (b) No person may operate or give permission for the operation of any vessel or may dock, moor, or store a vessel owned by the person on the water of this state unless: (1) the vessel is numbered as required by this chapter; (2) the certificate of number awarded to the vessel is in full force and effect; and (3) the identifying number set forth in the certificate is properly displayed on each side of the bow of the vessel as required by this chapter. 03/2011 10 of 38 Parks & Wildlife Code § 31.029. Term of Certificate of Number Every certificate of number awarded pursuant to this chapter shall continue in full force and effect for a period of two years unless sooner terminated or discontinued in accordance with the provisions of this chapter. USCG Documented Vessels Parks & Wildlife Code § 31.021. Required Numbering (a) Each vessel on the water of this state shall be numbered in accordance with the provisions of this chapter unless specifically exempted. The numbering system shall be in accord with the Federal Boating Act of 1958 and subsequent federal legislation. Texas Administrative Code §53.90 Display of Registration Validation Sticker (a)Documented vessels are required to display the registration validation sticker on both sides of the bow and maintain current documentation through the United States Coast Guard or display the stateassigned TX numbering series with the decal. Commercial vessels used in coastal shipping and vessels exceeding 115 feet in length are exempt from registration requirements. Out of State Vessels Used in Texas Parks & Wildlife Code § 31.023. Vessels Numbered Under Federal or Other State Law The owner of any vessel for which a current certificate of number has been awarded under any federal law or a federally approved numbering system of another state shall, if the vessel is operated on the water of this state in excess of 90 consecutive days, make application for a certificate of number in the manner prescribed in this chapter for residents of this state. Antique Vessels Parks & Wildlife Code § 31.032 Numbering On Bow (c) The commission shall adopt rules for the placement of the validation decal in an alternate location for antique boats. In this subsection, "antique boat" means a boat that: (1) is used primarily for recreational purposes; and (2) was manufactured 35 or more years before the date the validation decal is issued Texas Administrative Code §53.90 Display of Registration Validation Sticker (b) Vessels registered as antique boats are permitted to display the registration validation sticker on the left portion of the windshield. In the absence of a windshield, the registration validation sticker must be attached to the certificate of number and made available for inspection when the boat is operated on public water. Registration Renewal Parks & Wildlife Code § 31.025. Renewal of Certificates of Number (a) An application for the renewal of each certificate of number shall be prepared by the department and mailed to the owner of the vessel during the period of the last 90 days before the expiration date of the certificate. The same number shall be issued on renewal. (b) The application for renewal may be returned to the department, to any participating county tax assessor-collector or if permitted by the department, to an agent of the department. (c) Applications not received during the 90-day period shall be treated in the same manner as original applications. Address Change Parks & Wildlife Code § 31.038. Change of Address; Notice to Department (a) The holder of a certificate of number shall notify the department within a reasonable time if his address no longer conforms to the address appearing on the certificate and shall inform the department of his new address. 03/2011 11 of 38 (b) The department may provide in its regulations for the surrender of the certificate bearing the former address and its replacement with a certificate bearing the new address or for the alteration of the outstanding certificate to show the new address of the holder. Changes of address shall be noted on the records of the department. Replacement Certificate of Number and Decals Parks & Wildlife Code § 31.030. Duplicate Certificates and Decals (a) If a certificate of number becomes lost, mutilated, or illegible, the owner of the vessel for which the certificate was issued may obtain a duplicate on application to the department and the payment of a fee of $2 or an amount set by the commission, whichever amount is more. (b) If a registration decal becomes lost, mutilated, or illegible, the owner of the vessel for which the decal was issued may obtain a replacement decal on application (for decal and new certificate of number card) to the department and the payment of a fee of $2 or an amount set by the commission, whichever amount is more. Transfer Parks & Wildlife Code § 31.037. Change in Ownership Interest; Notice to Department (c) The purchaser of a vessel shall present evidence of his ownership to the department within a reasonable time along with his name, address, and the number of the vessel and shall at the same time pay to the department a fee of $2 or an amount set by the commission, whichever amount is more. On receipt of the application and fee the department shall transfer the certificate of number issued for the vessel to the new owner. Unless the application is made and fee paid within a reasonable time the vessel is without a certificate of number, and it is unlawful for any person to operate the vessel until the certificate is issued. Sales Tax Parks & Wildlife Code § 31.024. Application for Number (e) The department, an authorized agent or a county tax assessor-collector may not issue a certificate of number unless the tax due on the vessel under Chapter 160, Tax Code, is paid. Titling Original and transfer Parks & Wildlife Code § 31.036. Proof of Ownership (a) A certificate of title is required as proof of ownership of a vessel for which a certificate of number is sought. (b) A certified statement of ownership is sufficient proof of ownership for a vessel of a type for which a certificate of title is not required. Parks & Wildlife Code § 31.045. Ownership of Vessels and Outboard Motors; Certificates of Title (a) The ownership of a vessel or of an outboard motor is evidenced by a certificate of title issued by the department, unless the vessel or the outboard motor is new. (b) The ownership of a new vessel or a new outboard motor is evidenced by a manufacturer‘s or an importer‘s certificate executed on a form prescribed by the department. (c) Separate certificates are required for vessels and for outboard motors. (d) The ownership of a vessel exempted from numbering under Section 31.022(c) of this code is not required to be evidenced by a certificate of title issued by the department. 03/2011 12 of 38 Bill of Sale Tax Code § 160.042. Required Affidavits (a) A person obligated to pay a tax imposed by this chapter on a transaction shall file the affidavit as provided by this section with the department, agent of the department, or tax assessor-collector on payment of a tax imposed by this chapter. (b) If a taxable boat or motor is sold by a person at a retail sale, the seller and purchaser shall make a joint affidavit stating the value in dollars of the total consideration for the boat or motor at the time of sale. (c) If the ownership of a taxable boat or motor is transferred as a result of a gift, the donor shall make an affidavit stating the nature of the transaction. (d) If the ownership of a taxable boat or motor is transferred as a result of an even exchange, the parties shall make a joint affidavit stating the nature of the transaction. (e) The department, agent of the department, or the tax assessor-collector shall examine each affidavit for the purpose of determining the truth and accuracy of the information it contains. If the department, agent of the department, the tax assessor-collector, or the comptroller has reason to question the truth of the information in an affidavit, or if any material fact fails to meet the rules adopted by the comptroller, the department, agent of the department, the tax assessor-collector, or the comptroller may require any party to the affidavit to furnish substantiation of information in the affidavit before accepting an application for a Texas certificate of number or certificate of title. Parks & Wildlife Code § 31.046. Application for Certificate of Title (a) Except as provided in Subsections (b) and (c) of this section, the purchaser of a vessel or an outboard motor shall apply to the department or to a county tax assessor-collector for a certificate of title not later than 20 days after the date of the sale of the vessel or outboard motor. (b) A manufacturer or a dealer who sells a vessel or an outboard motor to a person other than a manufacturer or a dealer shall apply to the department or to a county tax assessor-collector for a certificate of title for the vessel or outboard motor in the name of the purchaser not later than 20 days after the date of the sale. (c) A dealer who acquires a vessel or an outboard motor, other than a new vessel or outboard motor, is not required to apply for a certificate of title in the name of the dealer, but on resale of the vessel or outboard motor shall apply for the subsequent purchaser under Subsection (b) of this section and shall submit to the department or to a county tax assessor-collector the endorsed certificate of title acquired by the dealer. Application Requirements Parks & Wildlife Code § 31.047. Application; Form and Content; Fee (a) A person may apply for a certificate of title on a form prescribed by the department. (b) The form must contain: (1) the name and address of the owner; (2) a description of the vessel or outboard motor, including, as appropriate, the manufacturer, make, model, year, length, construction material, manufacturer‘s or builder‘s number, hull identification number (HIN), motor number, outdrive number, and horsepower; (3) name and address of purchaser; (4) date of purchase; (5) name and address of any security interest owner; (6) the appropriate affidavit as required by Section 160.042, Tax Code; and (7) other information required by the department to show the ownership of the vessel or outboard motor, a security interest in the vessel or outboard motor, or a further description of items listed in the subdivision. (c) The application must be accompanied by other evidence reasonably required by the department to establish that the applicant or other person is entitled to a certificate of title or a noted security interest. The evidence may include: (1) a certificate of title issued by another state or jurisdiction; (2) a manufacturer‘s or importer‘s certificate; 03/2011 13 of 38 (3) a bill of sale, assignment, or contract; (4) a promissory note; (5) a security agreement; (6) an invoice; (7) a bill of lading; (8) an affidavit; (9) a probate or heirship proceeding or information; (10) a judgment of a court of competent jurisdiction; (11) evidence of an involuntary transfer as defined in Subdivision (5) of Subsection (a) of Section 31.053, as amended, which may be in affidavit form attaching copies of any pertinent underlying documents; or (12) other documents. (d) An application for a certificate of title must be accompanied by the fee required by Section 31.048 of this code. (e) The department shall be authorized to issue certificates of title on an accelerated basis upon the payment of a fee in addition to the fees provided in Section 31.048 of this code as determined periodically by the department based on regulations the department shall establish. (f) An application for a certificate of title on a homemade vessel, the origin of which is based on the affidavit of the person building the vessel, proof of materials incorporated into the vessel, and the like, must be accompanied by a certificate from a game warden commissioned by the department that the vessel has been inspected by such officer and appears to be as applied for. The applicant shall pay a fee of $25 to the department for this inspection. Parks & Wildlife Code § 31.037. Change in Ownership Interest; Notice to Department (c) The purchaser of a vessel shall present evidence of his ownership to the department within a reasonable time along with his name, address, and the number of the vessel and shall at the same time pay to the department a fee of $2 or an amount set by the commission, whichever amount is more. On receipt of the application and fee the department shall transfer the certificate of number issued for the vessel to the new owner. Unless the application is made and fee paid within a reasonable time the vessel is without a certificate of number, and it is unlawful for any person to operate the vessel until the certificate is issued. Parks & Wildlife Code § 31.049. Form of Certificate of Title (a) A certificate of title must be on a form prescribed by the department and must contain: (1) the name and address of the owner of the vessel or outboard motor; (2) the name of the owner of a security interest in the vessel or outboard motor; and (3) a description of the vessel or outboard motor. (e) Title may be transferred by surrender of the original certificate of title properly endorsed to show the transfer, by evidence of an involuntary transfer as defined in Subdivision (5) of Subsection (a) of Section 31.053, or by following the provisions of Subsection (c) of Section 31.053 of this code. Parks & Wildlife Code § 31.050. Form of Manufacturer’s and Importer’s Certificate (a) A manufacturer‘s certificate or an importer‘s certificate must include: (1) a description of the vessel or outboard motor as required by Subdivision (2) of Subsection (b) of Section 31.047 of this code; (2) the name and place of construction or other origin; (3) the signature of the manufacturer or an equivalent of the signature of the manufacturer; and (4) the endorsement of the original and each subsequent transferee, including the applicant for the original certificate of title. (b) A lien, security interest, or other encumbrance may not be shown on a manufacturer‘s or importer‘s certificate. (c) A security interest in a vessel or outboard motor held as inventory by a person who is in the business of selling or leasing goods of that kind may be perfected only by complying with Chapter 9, Business & Commerce Code. 03/2011 14 of 38 Parks & Wildlife Code § 31.053. Transfers of Vessels and Outboard Motors (a) No person may sell, assign, transfer, or otherwise dispose of an interest in a vessel or an outboard motor without: (1) if the transferee is not a manufacturer or a dealer and the vessel or outboard motor is new, delivering to the department a manufacturer‘s or importer‘s certificate showing the endorsement of the manufacturer and all intervening owners; (2) if the transferee is a manufacturer or a dealer and the vessel or outboard motor is new, delivering to the transferee a manufacturer‘s or importer‘s certificate showing the endorsement of the manufacturer and all intervening owners; (3) if the vessel or outboard motor is not covered by a certificate of title or a manufacturer‘s or importer‘s certificate and if the transferor is a manufacturer or dealer, delivering to the department sufficient evidence of title or other information to permit the issuance of a certificate of title for the vessel or outboard motor in the name of the transferee; (4) if the vessel or outboard motor is not covered by a certificate of title or a manufacturer‘s or importer‘s certificate and if the transferor is not a manufacturer or dealer, delivering to the transferee sufficient evidence of title or other information to permit the transferee to apply for and receive a certificate of title for the vessel or outboard motor in the name of the transferee; or (5) delivering to the transferee a certificate of title for the vessel or outboard motor in the name of the transferor and properly endorsed to show the transfer or evidence of an involuntary transfer. (b) For the purposes of Subsection (a)(5) of this section an involuntary transfer shall mean the transfer of ownership pursuant to a contractual or statutory lien which confers the power or right to the transfer. The evidence shall reflect the proper exercise of the right conferred pursuant to the lien. (c) The transferor shall provide the documents or evidence required by Subsection (a) of this section to the department or the transferee, as appropriate, in sufficient time to allow the transferee to register and obtain a certificate of title for the vessel or outboard motor not later than 20 days after the date of the sale. (d) Notwithstanding the provisions of Subsection (a) of this section, a buyer of a new vessel or a new outboard motor in the ordinary course of business as provided in Section 9.320(a), Business & Commerce Code, takes the interest free of security interests as provided in that section. A buyer of a vessel or outboard motor that is not new shall be governed by Subsection (a) of this section. (e) The transferee shall provide the department with sufficient evidence of ownership for transfer of a vessel or outboard motor if the transferee: (1) failed to obtain the title from the transferor or the title was lost, stolen, or mutilated before the transfer was made; and (2) has made reasonable efforts to contact the transferor to obtain the required documentation. (f) A person who is not licensed as a dealer, distributor, or manufacturer under this chapter must obtain a certificate of number or certificate of title to a vessel or outboard motor in the person's name before transferring the certificate of number or certificate of title. Bonded Titles Parks & Wildlife Code § 31.0465. Appeal Regarding Certificate of Title; Bond; Rules (a) An applicant for a certificate of title under Section 31.046 may appeal the department's refusal to issue the title by filing a bond with the department as provided by this section. (b) A bond filed under this section must be: (1) in the form prescribed by the department; (2) executed by the applicant; (3) issued by a person authorized to act as a surety business in this state; (4) in an amount equal to 1-1/2 times the value of the vessel or outboard motor as determined by the department; and (5) conditioned to indemnify all prior owners and lienholder and all subsequent purchasers of the vessel or outboard motor or persons who acquire a security interest in the vessel or outboard motor, and their successors in interest, against any expense, loss, or damage, including reasonable attorney's fees, resulting from: (A) the issuance of the certificate of title for the vessel or outboard motor; or 03/2011 15 of 38 (B) a defect in or undisclosed security interest in the right, title, or interest of the applicant to or in the vessel or outboard motor. (c) The department may issue the certificate of title to the person filing the bond if the applicant proves to the satisfaction of the department that: (1) the vessel or outboard motor is not stolen; and (2) issuance of a certificate of title would not defraud the owner or a lienholder of the vessel or outboard motor. (d) A person described by Subsection (b)(5) has a right of action to recover on the bond for a breach of a condition of the bond described by Subsection (b)(5). The aggregate liability of the surety to all persons may not exceed the amount of the bond. (e) A bond filed under this section expires on the third anniversary of the date the bond became effective. The department shall return an expired bond to the person who filed the bond unless the department has been notified of a pending action to recover on the bond. (f) On return of a bond under Subsection (e), the department shall issue a certificate of title to the person to whom the bond is returned. (g) In addition to the situation described by Subsection (c), the commission by rule may define acceptable situations in which certificates of title may be issued after the filing of a bond under this section. Texas Administrative Code, Title 31, Part 2, Chapter 53 Bonded Title for Vessels/Outboard Motors §53.100 Bonded Title Acceptable Situations (a) A bonded title situation exists when complete documentation cannot be provided or obtained by an applicant requesting title, registration or ownership transfer of a vessel or outboard motor. The applicant may appeal the department's refusal to issue a certificate of title by applying for consideration of a bonded title. The department will accept applications for bonded title as provided in Parks and Wildlife Code, §31.0465. (b) Bonded titles may be used in situations where the applicant is unable to produce complete documentation required by the department in order to title or transfer ownership of a vessel or outboard motor. Acceptable situations regarding the filing and award of a bonded title situation will apply where a complete history of ownership for a vessel or outboard motor cannot be produced by the applicant and the department has determined that the customer is unable to provide the history due to the inability to locate the previous owners. Missing ownership documentation may consist of a certificate of title, bill of sale, invoice, or tax affidavit signed by the owner of record, or authority to handle a deceased person's estate. The inability to locate previous owners must be evidenced by proof of returned certified mail or by the lack of any known addresses for a previous owner. (c) The department shall not under any circumstances issue a bonded title if the applicant does not have any proof of payment, ownership transfer or other related documentation to support a claim of ownership. Liens Parks & Wildlife Code § 31.049. Form of Certificate of Title (b) If there is no lien on the vessel or outboard motor, the original certificate of title shall be delivered to the owner and a copy retained by the department. (c) If there is a lien on the vessel or outboard motor, the original certificate of title shall be sent to the first lien holder and a copy shall be retained by the department. Parks & Wildlife Code § 31.050. Form of Manufacturer’s and Importer’s Certificate (c) A security interest in a vessel or outboard motor held as inventory by a person who is in the business of selling or leasing goods of that kind may be perfected only by complying with Chapter 9, Business & Commerce Code. 03/2011 16 of 38 Parks & Wildlife Code § 31.052. Security Interest Liens (a) Except as provided in Subsection (c) of Section 31.050 of this code and except for statutory liens, security interests in a vessel or outboard motor shall be noted on the certificate of title of the vessel or outboard motor to which the security interest applies. Homemade Vessels Parks & Wildlife Code § 31.047. Application; Form and Content; Fee (f) An application for a certificate of title on a homemade vessel, the origin of which is based on the affidavit of the person building the vessel, proof of materials incorporated into the vessel, and the like, must be accompanied by a certificate from a game warden commissioned by the department that the vessel has been inspected by such officer and appears to be as applied for. The applicant shall pay a fee of $25 to the department for this inspection. Serial Numbers Serial numbers are mandatory on all vessels and outboard motors. Serial numbers are used by all states to identify and recover vessels. Vessels built after November 1, 1972, must have a serial number in one of the following standardized formats dictated by the USCG. Outboard motors do not have a standardized serial number format. Hull Identification Number Formats Format Date Required by USCG Straight Year November 1, 1972 Model Year ABC 12345 12 83 Manufacturers ID Code (MIC) Production or Serial # Production Month Production Year Production Month* TRU 12345 M 84 E Designates Model Year Format (Always 'M') Model Year * KEY TO PRODUCTION MONTH OF MODEL YEAR FORMAT Optional January 1, 1984, New Format Mandatory August 1, 1984 A - August D - November G - February J - May B - September E - December H - March K - June C - October F - January I - April L - July XYZ 12345 L 4 85 Manufacturers ID Code (MIC) Production or Serial # Production Month Production Year Model Year * KEY TO PRODUCTION MONTH OF NEW FORMAT (New Format Replaced "Straight Year" and "Model Year". Confidential HIN also required as of August 1, 1984.) A - January D - April G - July J - October B - February E - May H - August K - November C - March F - June I - September L - December The following situations require verification (pencil tracing) of boat/outboard motor serial numbers: When the boat/motor is coming from out-of-state or another country (registered/titled in another state/country). When the boat/motor serial numbers are incorrect on ownership document (title/registration). When the boat/motor is used and has never been titled or registered. The serial number does not conform to Coast Guard regulation formatting (above). 03/2011 17 of 38 Parks & Wildlife Code § 31.043. Manufacturer’s Identification Number (a) All vessels manufactured in Texas for sale and all vessels sold, numbered, or titled in Texas shall carry a manufacturer‘s hull identification number clearly imprinted on the structure of the vessel or displayed on a plate permanently attached to the vessel. Except as required to comply with Section 31.024 or 31.047, this subsection does not apply to a vessel that is not required by the United States Coast Guard to have a hull identification number. (b) The owner of a vessel that does not have a manufacturer‘s hull identification number may file an application for a hull identification number with the department on forms approved by it. The application must include a sworn statement describing the vessel, proving legal ownership, and, if known, stating the reason for the lack of hull identification number. The application must be signed by the owner of the vessel and must be accompanied by a fee of $25 and a certificate from a game warden commissioned by the department stating that the vessel has been inspected by the officer and appears to be as applied for. On receipt of the application in approved form, the department shall enter the information on the records of its office and shall issue to the applicant a hull identification number. (c) No person may intentionally or knowingly destroy, remove, alter, cover, or deface an outboard motor serial number, the manufacturer‘s hull identification number or plate bearing the hull identification number, or the hull identification number or serial number issued by the department. No person may possess a vessel with a hull identification number or an outboard motor with a serial number that has been altered, defaced, mutilated, or removed. (d) A person who has a vessel with an altered, defaced, mutilated, or removed hull identification number or an outboard motor with an altered, defaced, mutilated, or removed serial number shall file a sworn statement with the department describing the vessel or outboard motor, proving legal ownership, and, if known, stating the reason for the destruction, removal, or defacement of the number. The statement must be accompanied by a fee of $25 and a certificate from a game warden commissioned by the department that the vessel or outboard motor has been inspected by the officer and appears to be as applied for. On receipt of the statement in approved form, the department shall enter the information on records of its office and shall issue to the applicant a hull identification number or outboard motor serial number. (e) This section does not apply to vessels with a valid marine document issued by the United States Coast Guard‘s National Vessel Documentation Center or a federal agency that is a successor to the National Vessel Documentation Center. Replacement Titles Parks & Wildlife Code § 31.049. Form of Certificate of Title (b) If there is no lien on the vessel or outboard motor, the original certificate of title shall be delivered to the owner and a copy retained by the department. (c) If there is a lien on the vessel or outboard motor, the original certificate of title shall be sent to the first lien holder and a copy shall be retained by the department. (d) ―Original‖ shall be printed on an original certificate of title and ―duplicate original‖ shall be marked on a duplicate of the original certificate. Sales Tax Parks & Wildlife Code § 31.046. Application for Certificate of Title (d) The department or county tax assessor-collector may not issue a certificate of title unless the tax due on the vessel or outboard motor under Chapter 160, Tax Code, is paid. Sales Tax Sales, Use and New Resident Tax Outboard Motors and Vessels 65 feet in Length and Under 03/2011 18 of 38 Tax Code § 160.021. Retail Sales Tax (a) A tax is imposed on every retail sale of a taxable boat or motor sold in this state. The tax is an obligation of and shall be paid by the purchaser of the taxable boat or motor. If the purchaser pays the tax to the seller, the tax is an obligation of and shall be paid by the seller. (b) The tax rate is 6-1/4 percent of the total consideration. Tax Code § 160.022. Use Tax (a) A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state for use by a Texas resident or other person who is domiciled or doing business in this state. The tax is an obligation of and shall be paid by the person who uses the boat or motor in this state or brings the boat or motor into this state. (b) The tax rate is 6-1/4 percent of the total consideration. Vessels Greater than 65 feet in Length Tax Code § 151.3291. BOATS AND BOAT MOTORS. (a) The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter. (b) In this section, "taxable boat or motor" has the meaning assigned by Section 160.001. Parks & Wildlife Code § 31.003. Definitions (1) ―Boat‖ means a vessel not more than 65 feet in length, measured from end to end over the deck, excluding sheer. A boat (vessel) greater than 65 feet in length is subject to a sales tax rate of the state rate (6.25%) plus the local rate (maximum of 2%). This tax is paid directly to the Office of the Comptroller of Public Accounts. Tax Code § 160.025. Credit for Other Taxes A person is entitled to a credit against the tax imposed by Section 160.022 on a taxable boat or motor in an amount equal to the amount of any similar tax paid by the person in another state on the sale, purchase, or use of the taxable boat or motor if the state in which the tax was paid provides a similar credit for a taxpayer of this state. Tax Code § 160.002. Total Consideration (Total Taxable Value Amount) (a) "Total consideration" means the amount paid or to be paid for a taxable boat or motor, including accessories attached on or before the sale, without deducting: (1) the cost of the item; (2) the cost of material, labor or service, interest paid, loss, or any other expense; (3) the cost of transportation of the item before its sale; or (4) the amount of any manufacturer's or importer's excise tax imposed on the item by the United States. (b) "Total consideration" does not include amounts separately stated on the bill or contract for the following: (1) a cash discount; (2) a full cash or credit refund to a customer of the sales price of the item returned to the seller; (3) the amount charged for labor or service rendered in installing, applying, remodeling, or repairing the item sold; (4) a financing, carrying, or service charge or interest on credit extended on the item sold under a conditional sale or other deferred payment contract; (5) the value of a taxable boat or motor taken by a seller as all or a part of the consideration for sale of the item; or (6) a charge for transportation of the item after a sale. 03/2011 19 of 38 Tax Code § 160.023. New Resident (a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable boat or motor that has been purchased and owned by the new resident in any other state or foreign country. (b) The tax is $15 for each taxable boat or motor. (c) The tax imposed by this section is in lieu of the tax imposed by Section 160.022. Penalty and Interest Tax Code § 160.041. Collection Procedure (c) The tax imposed by Section 160.021 is due on the 20th working day after the date that the taxable boat or motor is delivered to the purchaser. The purchaser or the seller, if the purchaser paid the tax to the seller, shall pay the tax to the department, to an agent of the department, or to a tax assessorcollector on or before the due date. (e) The tax imposed by Section 160.022 or 160.023 is due on the 20th working day after the date that the taxable boat or motor is brought into this state. The person liable for the tax shall pay the tax to the department or to a tax assessor-collector on or before the due date. Tax Code § 160.045. Penalty (a) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent. (b) The minimum penalty imposed by this section is $1. Tax Code § 151.512. Interest Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required to be collected became due and payable to the state. Information/History Requests Parks & Wildlife Code § 31.039. Public Records; Fees (a) All ownership records of the department made or kept under this chapter are public records. (b) The commission may by rule charge a fee for access to ownership records and other records made or kept under this chapter. Parks & Wildlife Code § 31.0391. Release of Information (a) The department or a county may not release the name or address of a person recorded in the department vessel and outboard motor ownership records unless the department or county receives a written request that: (1) contains the requester‘s name and address; and (2) states that the use of the information is for a lawful purpose. (b) This section does not apply to the release of information to: (1) a peace officer as defined by Article 2.12, Code of Criminal Procedure, who is acting in an official capacity; or (2) a state official or an official of a political subdivision of this state who requests the information for tax purposes. Self-Storage, Storage and Mechanics Liens Self-Storage Liens Property Code § 59.001. DEFINITIONS. In this chapter: (1) "Lessor" means an owner, lessor, sublessor, or managing agent of a self-service storage facility. 03/2011 20 of 38 (2) "Rental agreement" means a written or oral agreement that establishes or modifies the terms of use of a self-service storage facility. (3) "Self-service storage facility" means real property that is rented to be used exclusively for storage of property and is cared for and controlled by the tenant. (4) "Tenant" means a person entitled under a rental agreement to the exclusive use of storage space at a self-service storage facility. Property Code § 59.006. Attachment and Priority of Lien A lien under this chapter attaches on the date the tenant places the property at the self-service storage facility. The lien takes priority over all other liens on the same property. Property Code § 59.021. Lien; Property Attached A lessor has a lien on all property in a self-service storage facility for the payment of charges that are due and unpaid by the tenant. Property Code § 59.042. Procedure for Seizure and Sale (a) A lessor who wishes to enforce a contractual landlord's lien by seizing and selling or otherwise disposing of the property to which it is attached must deliver written notice of the claim to the tenant. (b) If the tenant fails to satisfy the claim before the 15th day after the day that the notice is delivered, the lessor must publish or post notices advertising the sale as provided by this subchapter. (c) If notice is by publication, the lessor may not sell the property until the 15th day after the day that the first notice is published. If notice is by posting, the lessor may sell the property after the 10th day after the day that the notices are posted. Property Code § 59.043. Contents and Delivery of Notice of Claim (a) The lessor's notice to the tenant of the claim must contain: (1) an itemized account of the claim; (2) the name, address, and telephone number of the lessor or the lessor's agent; (3) a statement that the contents of the self-service storage facility have been seized under the contractual landlord's lien; and (4) a statement that if the claim is not satisfied before the 15th day after the day that the notice is delivered, the property may be sold at public auction. (b) The lessor must deliver the notice in person or by certified mail to the tenant's last known address as stated in the rental agreement or in a written notice from the tenant to the lessor furnished after the execution of the rental agreement. Notice by mail is considered delivered when the notice, properly addressed with postage prepaid, is deposited with the United States Postal Service. Property Code § 59.044. Notice of Sale (a) The notice advertising the sale must contain: (1) a general description of the property; (2) a statement that the property is being sold to satisfy a landlord's lien; (3) the tenant's name; (4) the address of the self-service storage facility; and (5) the time, place, and terms of the sale. (b) The lessor must publish the notice once in each of two consecutive weeks in a newspaper of general circulation in the county in which the self-service storage facility is located. If there is not a newspaper of general circulation in the county, the lessor may instead post a copy of the notice at the self-service storage facility and at least five other conspicuous locations near the facility. Property Code § 59.045. Conduct of Sale A sale under this subchapter must be a public sale at the self-service storage facility or a reasonably near public place. The lessor must conduct the sale according to the terms specified in the notice advertising the sale and sell the property to the highest bidder. 03/2011 21 of 38 Property Code § 70.006. Sale Of Motor Vehicle, Motorboat, Vessel, Or Outboard Motor. (a) A holder of a lien under this subchapter or Chapter 59 on a motor vehicle subject to Chapter 501, Transportation Code, or on a motorboat, vessel, or outboard motor for which a certificate of title is required under Subchapter B, Chapter 31, Parks and Wildlife Code, as amended, who retains possession of the motor vehicle, motorboat, vessel, or outboard motor shall, not later than the 30th day after the date on which the charges accrue, give written notice to the owner and each holder of a lien recorded on the certificate of title. If the motor vehicle, motorboat, vessel, or outboard motor is registered outside this state, the holder of a lien under this subchapter who retains possession during that period shall give notice to the last known registered owner and each lienholder of record. (b) Except as provided by Subsection (c), the notice must be sent by certified mail with return receipt requested and must include the amount of the charges and a request for payment. (c) The notice may be given by publishing the notice once in a newspaper of general circulation in the county in which the motor vehicle, motorboat, vessel, or outboard motor is stored if: (1) the holder of the lien submits a written request by certified mail, return receipt requested, to the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered requesting information relating to the identity of the last known registered owner and any lienholder of record; (2) the holder of the lien: (A) is advised in writing by the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered that the entity is unwilling or unable to provide information on the last known registered owner or any lienholder of record; or (B) does not receive a response from the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered on or before the 21st day after the date the holder of the lien submits a request under Subdivision (1); (3) the identity of the last known registered owner cannot be determined; (4) the registration does not contain an address for the last known registered owner; and (5) the holder of the lien cannot determine the identities and addresses of the lien holders of record. (d) The holder of the lien is not required to publish notice under Subsection (c) if a correctly addressed notice is sent with sufficient postage under Subsection (b) and is returned as unclaimed or refused or with a notation that the addressee is unknown or has moved without leaving a forwarding address. (e) After notice is given under this section to the owner of or the holder of a lien on the motor vehicle, motorboat, vessel, or outboard motor, the owner or holder of the lien may obtain possession of the motor vehicle, motorboat, vessel, or outboard motor by paying all charges due to the holder of a lien under this subchapter and Chapter 59 before the 31st day after the date the notice is mailed or published as provided by this section. (f) If the charges are not paid before the 31st day after the day that the notice is mailed or published, as applicable, the lienholder may sell the motor vehicle, motorboat, vessel, or outboard motor at a public sale and apply the proceeds to the charges. The lienholder shall pay excess proceeds to the person entitled to them. Storage and Mechanics Liens Property Code § 70.003. Stable Keeper's, Garageman's, Pasturer's, And Cotton Ginner's LIEN'S. (a) A stable keeper with whom an animal is left for care has a lien on the animal for the amount of the charges for the care. (b) An owner or lessee of a pasture with whom an animal is left for grazing has a lien on the animal for the amount of charges for the grazing. (c) A garageman with whom a motor vehicle, motorboat, vessel, or outboard motor is left for care has a lien on the motor vehicle, motorboat, vessel, or outboard motor for the amount of the charges for the care, including reasonable charges for towing the motor vehicle, motorboat, vessel, or outboard motor to the garageman's place of business and excluding charges for repairs. 03/2011 22 of 38 Property Code § 70.004 POSSESSION OF MOTOR VEHICLE, MOTORBOAT, VESSEL, OR OUTBOARD MOTOR. (a) A holder of a lien under Section 70.003 on a motor vehicle, motorboat, vessel, or outboard motor who obtains possession of the motor vehicle, motorboat, vessel, or outboard motor under a state law or city ordinance shall give notice for a motor vehicle, motorboat, vessel, or outboard motor registered in this state to the last known registered owner and each lienholder of record not later than the fifth day after the day possession is obtained. If the motor vehicle, motorboat, vessel, or outboard motor is registered outside this state, the notice shall be given to the last known registered owner and each lienholder of record not later than the 14th day after the day possession is obtained. (b) Except as provided by Subsection (c), the notice must be sent by certified mail with return receipt requested and must contain: (1) a request to remove the motor vehicle, motorboat, vessel, or outboard motor; (2) a request for payment; (3) the location of the motor vehicle, motorboat, vessel, or outboard motor; and (4) the amount of accrued charges. (c) The notice may be given by publishing the notice once in a newspaper of general circulation in the county in which the motor vehicle, motorboat, vessel, or outboard motor is stored if: (1) the motor vehicle, motorboat, vessel, or outboard motor is registered in another state; (2) the holder of the lien submits a written request by certified mail, return receipt requested, to the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered requesting information relating to the identity of the last known registered owner and any lienholder of record; (3) the holder of the lien: (A) is advised in writing by the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered that the entity is unwilling or unable to provide information on the last known registered owner or any lienholder of record; or (B) does not receive a response from the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered on or before the 21st day after the date the holder of the lien submits a request under Subdivision (2); (4) the identity of the last known registered owner cannot be determined; (5) the registration does not contain an address for the last known registered owner; and (6) the holder of the lien cannot determine the identities and addresses of the lien holders of record. (d) The holder of the lien is not required to publish notice under Subsection (c) if a correctly addressed notice is sent with sufficient postage under Subsection (b) and is returned as unclaimed or refused or with a notation that the addressee is unknown or has moved without leaving a forwarding address. Property Code § 70.006. Sale of Motor Vehicle, Motorboat, Vessel, or Outboard Motor (a) A holder of a lien under this subchapter or Chapter 59 on a motor vehicle subject to Chapter 501, Transportation Code, or on a motorboat, vessel, or outboard motor for which a certificate of title is required under Subchapter B, Chapter 31, Parks and Wildlife Code, as amended, who retains possession of the motor vehicle, motorboat, vessel, or outboard motor shall, not later than the 30th day after the date on which the charges accrue, give written notice to the owner and each holder of a lien recorded on the certificate of title. If the motor vehicle, motorboat, vessel, or outboard motor is registered outside this state, the holder of a lien under this subchapter who retains possession during that period shall give notice to the last known registered owner and each lienholder of record. (b) Except as provided by Subsection (c), the notice must be sent by certified mail with return receipt requested and must include the amount of the charges and a request for payment. (c) The notice may be given by publishing the notice once in a newspaper of general circulation in the county in which the motor vehicle, motorboat, vessel, or outboard motor is stored if: (1) the holder of the lien submits a written request by certified mail, return receipt requested, to the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered requesting information relating to the identity of the last known registered owner and any lienholder of record; 03/2011 23 of 38 (2) the holder of the lien: (A) is advised in writing by the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered that the entity is unwilling or unable to provide information on the last known registered owner or any lienholder of record; or (B) does not receive a response from the governmental entity with which the motor vehicle, motorboat, vessel, or outboard motor is registered on or before the 21st day after the date the holder of the lien submits a request under Subdivision (1); (3) the identity of the last known registered owner cannot be determined; (4) the registration does not contain an address for the last known registered owner; and (5) the holder of the lien cannot determine the identities and addresses of the lienholders of record. (d) The holder of the lien is not required to publish notice under Subsection (c) if a correctly addressed notice is sent with sufficient postage under Subsection (b) and is returned as unclaimed or refused or with a notation that the addressee is unknown or has moved without leaving a forwarding address. (e) After notice is given under this section to the owner of or the holder of a lien on the motor vehicle, motorboat, vessel, or outboard motor, the owner or holder of the lien may obtain possession of the motor vehicle, motorboat, vessel, or outboard motor by paying all charges due to the holder of a lien under this subchapter and Chapter 59 before the 31st day after the date the notice is mailed or published as provided by this section. (f) If the charges are not paid before the 31st day after the day that the notice is mailed or published, as applicable, the lienholder may sell the motor vehicle, motorboat, vessel, or outboard motor at a public sale and apply the proceeds to the charges. The lienholder shall pay excess proceeds to the person entitled to them. Marine Licensing - Requirements Parks & Wildlife Code § 31.0003. Definitions (7) "Dealer" means a person engaged in the business of buying, selling, selling on consignment, displaying for sale, or exchanging at least five vessels, motorboats, or outboard motors during a calendar year. (11) "Manufacturer" means a person engaged in the business of manufacturing new and unused vessels and outboard motors for the purpose of sale or trade. (16) "Distributor" means a person who offers for sale, sells, or processes for distribution new boats or outboard motors to dealers in this state. Parks & Wildlife Code § 31.041. Dealer’s, Distributor’s, and Manufacturer’s License (a) A person may not engage in business in this state as a dealer, distributor, or manufacturer unless the person holds a license issued under this section. A dealer must have a license for each place of business owned and operated by the person. Parks & Wildlife Code § 31.0411. Term of License; Transfer (a) Except as provided by Subsection (b), a license issued under Section 31.041: (1) is valid for two years from the date of issuance; and (2) may not be transferred to another person. Parks & Wildlife Code § 31.0413. Exemption From Dealer Licensing Requirements The dealer licensing provisions of this subchapter do not apply to the sale of a canoe, kayak, punt, rowboat, rubber raft, paddleboat, or other vessel that is less than 12 feet in length and has a horsepower rating of five horsepower or less or to the sale of an outboard motor with a manufacturer's rating of five horsepower or less. Return to Top 03/2011 24 of 38 Definitions Commonly used terms defined to clarify their meaning as they relate to boat/outboard motor transaction processing. Terms defined by Texas statute or Texas Administrative Code. Abandoned - a vessel and/or outboard motor left unattended on public or private property for more than 48 hours. The only authorized individual to take possession of an abandoned vessel or outboard motor is a law enforcement agency. (Transportation Code 683.002 & 683.011(a)) Administrator - The person appointed by the court to handle the estate of someone who died without a will, with a will with no named executor, or the executor named in the will cannot serve. Authorized Agent – a dealer who is authorized by the department under Section 31.006 of this code to collect taxes and fees and issue certificates of number. (Parks and Wildlife Code 31.006) Bill of Sale - Handwritten Receipt or Sales Invoice is required receipt of the sales transaction for every transfer of ownership. The bill of sale must contain the date of sale, sales price (DO NOT include sales price of trailer), description of vessel and/or outboard motor (make, TX or serial number and year built), purchaser(s) name, and seller(s) signature. Boat – a vessel not more than 65 feet in length, measured from end to end over the deck, excluding the sheer. (Parks and Wildlife Code 31.003(1)) Builder’s Certificate – See ―Manufacturer‘s Statement of Origin‖. Certificate of Number - (registration card) - a pocket-sized card displaying the name and address of the owner, a description of the vessel, the TX number assigned, and the date of expiration. This card should be carried on board the vessel and must be produced at the request of a law enforcement officer. (Parks and Wildlife Code 31.028) Certified Copy – (certified copy of original by the court) If a document is a legal instrument on file with a court (e.g. Last Will and Testament and Muniment of Title, Letters Testamentary, Letters of Administration, Divorce Decree or other court order), we will accept an original certified copy issued by the courthouse in lieu of the original document. An acceptable certified copy is identified by an original stamp applied by the court indicating that the document is on file with the court. Certified (Replacement) Copy of Original - (CCO) – a duplicate title issued by Texas Parks and Wildlife. Once this title is reissued, the original title is no longer valid. (Parks and Wildlife Code 31.051) Circumstances - detailed course of events, (what happened, supporting documents, expected outcome), including a description of the vessel and/or outboard motor (i.e. HIN, MIN, TX#, etc.). Note: Circumstances are documented on PWD 314 - Affidavit of Facts Dealer – "Dealer" means a person engaged in the business of buying, selling, selling on consignment, displaying for sale, or exchanging at least five vessels, motorboats, or outboard motors during a calendar year. (Parks and Wildlife Code 31.003(7)) Decal – a sticker that shows the month and year the registration expires. This sticker must be displayed on each side of the vessel towards the stern and in line with the registration number. (Parks and Wildlife Code 31.032) Distributor – a person who offers for sale, sells, or processes for distribution new boats or outboard motors to dealers in this state. (Parks and Wildlife Code 31.003(16)) 03/2011 25 of 38 Divorce Decree – a legal document dissolving a marriage. The description of vessel and/or outboard motor should be included. If we can verify the couple has only on vessel and/or outboard motor and the description is not included in the decree, this is acceptable. We must have the entire copy of the certified copy issued by the county courthouse. Executor – the person legally appointed to execute a will and administer the distribution of an estate. Fulfillment – is the documents issued at the completion of a vessel/outboard motor transaction (i.e. title, decals, id card, receipts). Heir – one who inherits or is entitled to inherit property (legal documentation is required). Letters of Administration – a document issued by the court clerk which states the authority of the administrator of an estate of person who has died, when there is no will or no available executor named by a will and an administrator has been appointed by the court. Letters Testamentary – a document issued by the court clerk which states the authority of the executor of an estate of a person who has died. HIN – acronym for hull identification number. Lien Holder – a person or business that has a security interest in the vessel and/or outboard motor. Livery– (vessel livery) means a business establishment engaged in renting or hiring out vessels for profit. Manufacturer – a person engaged in the business of manufacturing new and unused vessels and outboard motors for the purpose of sale or trade. (Parks and Wildlife Code 31.003 (11)) Manufacturer’s Statement of Origin – a document issued by the manufacturer of a boat or outboard motor to identify the boat or outboard motor by its specifications (make, model, year, length, construction material, hull identification number, motor serial number, horsepower) and to track all transfers of ownership (assignments) prior to the issuance of a title. The M.S.O. must be properly assigned to show a clear progression of ownership from the manufacturer to the purchaser applying for a title. (Parks and Wildlife Code 31.050) Mechanic’s lien – a process used for a business and/or repair facility to recoup unpaid fees for repairs. Charges are recovered by foreclosing and selling the boat/outboard motor at public auction. (Property Code, 70.001) Motorboat – any vessel propelled or designed to be propelled by machinery, whether or not the machinery is permanently or temporarily affixed or is the principal source of propulsion. (Parks and Wildlife Code 31.003(3)) Muniment of Title – a decree of distribution proving inheritance. Negotiable Title – (certificate of title) – the legal instrument that constitutes evidence of ownership and is legally transferable when the boat or outboard motor is sold or given. It includes a description of the vessel and/or outboard motor, the name and address of the owner, and, if applicable, lien holder information. It will have an area on the back for documenting transfers of ownership (title assignments) such as the seller assigning the title over to the purchaser, or a dealer assigning the title to another dealer, etc.). (Parks and Wildlife Code 31.045 and 31.049) New – every vessel or outboard motor after its manufacture and before its sale or other transfer to a person not a manufacturer or dealer. (Parks and Wildlife Code 31.003 (12)) 03/2011 26 of 38 Non-negotiable title – (certificate of title) when a lien is recorded on a boat or outboard motor title, the negotiable title is issued by Texas Parks and Wildlife to the lien holder instead of to the owner. The lien holder holds the negotiable title until the loan is paid and then forwards the negotiable title to the owner. Prior to September 1, 2003, a non-negotiable copy of the title was issued to the purchaser for his records. These non-negotiable titles are clearly marked ―non-negotiable‖ on the face and have no title assignments printed on the back. They do not constitute evidence of ownership and are not legally transferable. As of September 1, 2003, non-negotiable titles are no longer issued by TPWD. Notary – (notarization) – a person approved by the Office of the Secretary of State to attest and certify that signatures are authentic. Notarization requires the signature and the seal/stamp of notary. Operate – to navigate or otherwise use a motorboat or a vessel. (Parks and Wildlife Code 31.003 (6)) Original – a vessel and/or outboard motor being registered and titled in Texas for the first time. Also, a document containing the original signatures of the participants – not a photocopy, facsimile or reproduction. Outboard motor – any self-contained internal combustion propulsion system, excluding fuel supply, which is used to propel a vessel and which is detachable as a unit from the vessel. (Parks and Wildlife Code 31.003 (13)) Owner - the person who rightfully claims lawful possession of a vessel by virtue of the legal title or an equitable interest. (Parks and Wildlife Code 31.003 (4)) Owner of record – the individual named in Texas Parks and Wildlife (or out of state Agency) records (and thus on the face of the title) as the owner of a boat or motor. A transfer of ownership is not recognized in TPWD records until the purchaser fulfills the legal obligation of transferring the title (and record of ownership) into his or her name with the Department. Personal watercraft – a type of motorboat that is specifically designed to be operated by a person or persons sitting, standing, or kneeling on the vessel rather than in the conventional manner of sitting or standing inside the vessel. (Parks and Wildlife Code 31.003 (14)) Political Subdivisions – any branch of government (i.e. federal, state, city and county). Power of Attorney – is a legal document used to designate a representative (individual or company) to conduct business on behalf of another. Signatures must be notarized. Probate – the process of proving a will is valid and thereafter administering the estate of a dead person according to the terms of the will or under court supervision. The first step is to file the purported will with the clerk of the appropriate court in the county where the deceased lived, along with a petition to have the court approve the will and appoint the executor named in the will (or, if none is available, then an administrator). If the court determines the will is valid, the court ―admits‖ the will to probate. Probate may not be necessary if the estate is small with no real estate title to be transferred, or all of the estate is jointly owned or community property. Properly Assigned - means all information is correct and complete with purchaser‘s name and address, lienholder information if applicable, and signature of company/individual authorized to sell the item. Purchaser – name in which the vessel and/or outboard motor will be titled. Reasonable time – 15 days. (Parks and Wildlife Code 31.003 (10)) Reject sheet or reject letter – a document that indicates the reasons why an application cannot be processed and is being returned to the county or customer. 03/2011 27 of 38 Retail Sale – a sale of an item other than a sale in which the dealer or manufacturer acquires the item for the exclusive purpose of resale. (Tax Code 160.001 (6)) Sale – includes: (Tax Code 160.001 (7)) - an installment and credit sale; - an exchange of property for property or money; - an exchange in which property is transferred but the seller retains title as security for payment of the purchase price; and - any other closed transaction that constitutes a sale. Self-service storage facility - real property that is rented to be used exclusively for storage of property and is cared for and controlled by the tenant. (Property Code 59.001(3)) Skip transfer – transfer of a vessel and/or outboard motor from a non-recorded owner to a purchaser. (Parks and Wildlife Code 31.053) [See ―Trail of Ownership‖ under Who Can Do What … section] Statutory lien – is a lien imposed by statute, such as a statutory lien held by a self-service storage facility or a mechanic‘s lien. (Property Code Chapter 59 and 70) Storage lien – a process used by a business and/or storage facility to recoup unpaid storage fees. Charges are recovered by foreclosing and selling the boat/outboard motor at public auction. (Self-service storage liens use form PWD 309B, all other statutory liens use form PWD 309.) (Property Code, Chapter 59 & 70) Taxable boat or motor – a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole; or an outboard motor. (Tax Code 160.001 (9)) Title – see ‗negotiable title‘. TX number – the unique number assigned by TPWD to identify a vessel or outboard motor on record in Texas. Vessel TX numbers must be displayed on the vessel itself. (The only exception being USCG documented vessels.) (Parks and Wildlife Code 31.021, 31.031, 31.032) U. S. Coast Guard (USCG) – the federal agency that sets and enforces federal regulations concerning water and vessel safety and the manufacturing of vessels, and documents vessels for which federal ownership records apply rather than state titles. Vessel – any watercraft, other than a seaplane on water, used or capable of being used for transportation on water. (Parks and Wildlife Code 31.003 (2)) Water of this state – any public water within the territorial limits of this state. (Parks and Wildlife Code 31.003 (5)) Return to Top 03/2011 28 of 38 Additional Available Resources Includes information on the TPWD Boat Titling and Registration Matrix, TPWD Field Liaisons, and TPWD Boat Information. Boat Titling and Registration Matrix – Provides requirements for specific transactions. It was created to assist staff and the general public in the following areas: Standardization of existing rules for current employees to reference. Quick reference guides for new employee's to use. Used to print out and provide customers with a listing of the required documents and actions needed to get their transaction processed. Specific lines within the matrix can be highlighted to provide a customer with better information regarding the needed actions and documents. Quick reference guides for the public to access on the TPWD web site and follow when buying or selling vessels or motors. It is available to view or to print at: http://www.tpwd.state.tx.us/fishboat/boat/owner/titles_and_registration/ It is broken out into seven separate categories: New from Dealer or Manufacturer or New Homemade - This matrix provides the requirements for titling/registration of a brand new boat/outboard motor or a newly built homemade boat. This matrix is broken down into the following categories: Acquired as New from Texas Dealer/Manufacturer or New Homemade Acquired as New Outside of Texas from Dealer/Manufacturer or New Homemade Ex: Customer purchased new boat from licensed Texas dealer and is now titling and registering. Not Currently Titled and/or Registered through TPWD - This matrix provides the requirements for titling/registration of a boat/outboard motor that is currently not titled/registered through Texas Parks and Wildlife Department. This matrix is broken down into the following categories: No Record Exists – Original Owner No Record Exists – Acquired from Previous Owner Record Exists Outside of Texas – Original Owner Record Exists Outside of Texas – Acquired from Previous Owner Ex: Boat was titled and/or registered in another state. Customer has moved and is now wanting to title and register in Texas. Transfer of Boat/Outboard Motor With Existing Title and/or Registration Through TPWD This matrix provides the requirements for transferring ownership of a boat/outboard motor that is titled/registered through the Texas Parks and Wildlife Department. This matrix is broken down into the following categories: Vessels and Outboard Motors Titled – TPWD Record Exists Vessels Registered but not Titled – TPWD Record Exists Ex: Boat is currently titled and registered in Texas and the owner of record has sold it. Purchaser now wants to transfer the title and registration into their name. Maintenance of Boat/Outboard Motor With Existing Title and/or Registration through TPWD - This matrix provides the requirements for maintenance events by the existing owner to a boat/outboard motor that is titled/registered through TPWD. Maintenance events include: renewal of registration; replacement of title(s), registration decals with matching ID card or Certificate of Number ID Card; additional ID card(s); and change or correction to name, address or vessel/outboard motor description. This matrix is broken down into the following categories: 03/2011 29 of 38 Vessels and Outboard Motors Titled Vessels Registered But Not Titled Registration of USCG Documented Vessels - This matrix provides the requirements for registering or transferring registration of a boat/vessel that has been documented through the United States Coast Guard (USCG). This matrix is broken down into the following categories: New Registration Renewal of Registration Transfer of Registration-due to change in ownership with registration current and greater than 90 days from expiration Transfer of Registration-due to change in ownership with registration within 90 days of expiration or registration is expired Sold Under Statutory Lien Foreclosure - This matrix provides the requirements for titling/registration of a boat/outboard motor that is being sold for non-payment of storage or mechanic fees. This matrix is broken down into the following categories: Self Storage Lien Storage Lien Garageman/Mechanic/Towing Lien Ex: Owner of record has left their boat at mechanic‘s shop for repair and has failed to pay for the repairs and pick up their boat. The mechanic‘s shop can, under the provisions of the foreclosure lien statute, execute a mechanics lien to recoup their losses. Sales Tax Only - This matrix provides the requirements for paying Sales Tax Only. This applies when the boat/outboard motor is exempt from title and/or registration through TPWD but still subject to boat sales and use tax. Ex: Customer has purchased boat in Texas and will be titling and/or registering it out of state. NOAA Documented Vessel Query – The NOAA maintains a complete copy of the USCG vessel database that is available for extracting vessel characteristic, documentation, and ownership data. This database is updated on a monthly basis. Their query program only retrieves data about vessels which usually are craft that are 5 net tons or larger and are documented by the USCG. Craft less than 5 net tons ("boats") are numbered by individual states. You can search by vessel name from the following address: http://www.st.nmfs.noaa.gov/st1/CoastGuard/VesselByName.html. You can also search by the vessel documentation number from the following address: http://www.st.nmfs.noaa.gov/st1/CoastGuard/VesselByID.html. USCG Documented Vessel Search Sites - The Coast Guard maintains a searchable database on vessels. The PSIX Vessel Search Page allows you to search for a particular vessel by using one or more search criteria, including Vessel Name, Vessel Number, Vessel Call Sign, and Vessel Hull Number. This database will provide the VIN number necessary to query for complete documentation information on the NOAA website. (It will not provide any ownership information.) This information is available on the Coast Guard website at the following address: http://cgmix.uscg.mil/PSIX/PSIXSearch.aspx Manufacturers Identification Code (MIC) The Coast Guard also maintains a searchable database of all recreational boat manufacturers in the United States and U.S. importers of recreational boats. It gives you fast access to information including the company name, address, phone number, and operating status. Searches can be performed by the three-letter MIC identifier, the Company Name, the City, and/or the State. This information is available on the Coast Guard website at the following address: http://www.uscgboating.org/recalls/mic1.aspx 03/2011 30 of 38 Lien Holder Information – The following links are available to search for bank and/or financial institution contact information and/or status (names changes, etc): http://www.ffiec.gov/nicpubweb/nicweb/SearchForm.aspx http://www2.fdic.gov/idasp/main_bankfind.asp Texas Comptroller of Public Accounts – Available from 7:30am – 5:30pm each business day to answer specific questions regarding boat and outboard motor sales, use and new resident tax. The Comptrollers office can be reached at 1-800-252-5555. TPWD Field Liaisons - Available from 8:00am - 5:00pm each business day to answer questions and concerns from TPWD Law Enforcement Offices and Tax Accessor Collector County Offices. They can be reached at (512) 389-8090 or (512) 389-4393. TPWD Boat Information - Available from 8:00am - 5:00pm each business day to answer questions and concerns from the general public. Boat information can be reached at (512) 389-4828 or toll free at 1-800-262-8755. Return to Top 03/2011 31 of 38 Forms A list of current form names and their corresponding form numbers. The use for each form is also listed. All current forms can be found on the Texas Parks and Wildlife web site at: http://www.tpwd.state.tx.us/fishboat/boat/forms/ These forms are listed in numerical order as follows: PWD 143 - Vessel/Boat Application: Title and Registration, Registration for USCG, or Sales Tax Only This form is used to: Apply for Texas title and registration for a brand new vessel/boat. Transfer ownership (registration & title) of a used vessel/boat. Apply for Texas registration for a USCG documented vessel. Pay "sales tax only" on vessels 65 feet and under. Instructions for completing the application and schedule of fees are included with the form. PWD 143M - Vessel/Boat Records Maintenance This form is used to: Renew TX vessel/boat registration. Replace a lost or destroyed vessel/boat title. Replace registration decals and ID card. Replace Certificate of Number ID Card. Obtain additional Certificate of Number ID Card(s). Make changes or corrections to owner name, mailing address or vessel/boat description. Instructions for completing the application and schedule of fees are included with the form. PWD 144 - Outboard Motor Application: Title or Sales Tax Only This form is used to: Apply for Texas title for a brand new outboard motor. Transfer ownership (title) of a used outboard motor. Pay "sales tax only" on an outboard motor. Instructions for completing the application and schedule of fees are included with the form. PWD 144M - Outboard Motor Records Maintenance This form is used to: Replace a lost or destroyed outboard motor title. Make changes or corrections to owner name, mailing address or outboard motor description. Instructions for completing the application and schedule fees are included with the form. PWD 231 - Release of Lien for Vessel/Outboard Motor The recorded lien holder may release the lien by: signing and dating the face of the negotiable Certificate of Title; completing the Release of Lien form; or completing the "release a lien" section on form PWD 403. Separate application form(s) are required for each vessel and outboard motor. Submit with applicable forms(s): PWD 143, PWD 144, PWD 403. Lien holder signature must be notarized. If the lien holder‘s name has changed, the complete progression of name changes must be recorded on the Release of Lien, or the link to the original lien holder may be established with supporting documentation. 03/2011 32 of 38 PWD 309 - Storage-Mechanic's Lien Questionnaire Affidavit PWD 309A - Storage-Mechanic's Lien Questionnaire Affidavit Procedures Affidavit: PWD 309, Procedures: PWD 309A — (each form front and back) Storage/Mechanic's Lien Questionnaire Affidavit Procedures is a checklist for each step required in filing a Storage/Mechanic's Lien. The Questionnaire Affidavit PWD 309 is completed when transferring a vessel and/or outboard motor into the name of an individual or business due to a storage or mechanic's lien. Separate application forms required for each vessel and outboard motor. Additional form(s) needed: PWD 143 and/or PWD 144, PWD 504, PWD 763. The Questionnaire Affidavit form(s) must be completed in full, signed, and notarized. PWD 309B - Affidavit of Statutory Lien Foreclosure Sale by Self-Service Storage Facility PWD 309C - Instructions for Transfer of Title of Vessel or Outboard Motor after Foreclosure Sale under Self-Service Storage Lien Affidavit: PWD 309B; Instructions: PWD 309C Instructions for Transfer of Title of Vessel or Outboard Motor after Foreclosure Sale under Self-Service Storage Lien lists each step required in filing a self-service storage lien, as well as any additional forms that may be required. Affidavit of Statutory Lien Foreclosure Sale by Self-Service Storage Facility is completed when transferring a vessel and/or outboard motor into the name of an individual or business due to a self-service storage lien. Separate application forms required for each vessel and outboard motor. Additional form(s) needed: PWD 143 and/or PWD 144, PWD 504, PWD 763. The Questionnaire Affidavit form(s) must be completed in full, signed, and notarized. PWD 310 - Application for Dealer, Distributor or Manufacturer License The basic application form used for all Marine License activity including: Original (new) license. Renew license. Transfer license to new owner. Transfer license to new location. Correct or update license information. The application form must be completed in full, signed and notarized. PWD 310A - Application for Marine Licensee Temporary Use Validation Card and/or Decal Set This form is used to: Purchase additional Temporary Use Validation Card with Decal Set. Replace a lost Temporary Use Validation Card. Request a corrected Temporary Use Validation Card. PWD 311 - Boating Accident Report Form This form is used by boat operator to report a boating accident. The report must be submitted on or before the expiration of 30 days after the incident. PWD 312 - Affidavit for Repossessed Boat and/or Motor Form used by lien holder to repossess a boat and/or motor because of failure of the boat and/or outboard motor owner to meet the terms of their financial obligation. Submit with applicable form(s): PWD 143, PWD 144. The Affidavit for Repossessed Boat and/or Motor form must be completed in full, signed and notarized. PWD 314 - Affidavit of Facts This form is used to provide written explanations of specific situations. Form is used as a support document. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M, PWD 403. 03/2011 33 of 38 PWD 388A - Bonded Title Process (Instructions) PWD 388 Request for Bonded Title Application Review This form is used to accompany existing applications and supporting documentation for either a boat or outboard motor, which does not qualify for titling due to a lack of documentation involving a title, bill of sale or invoice, or vessel obtained through an inheritance. Completed form will be used to review and assess the circumstance to determine if a bonded title is appropriate. Do not send fees with this application. Fees will be determined upon review and included in additional correspondence. PWD 403 - Request to Release a Lien, Add a New Lien, or Correct a Lien This form is used to make the following changes to lien holder information: Release an existing lien. The lien holder signature must be notarized for release of existing lien. Add a new lien. Correct existing lien information. PWD 504 - Affidavit of Facts for Identification/Serial Number This form is used to verify serial number/hull identification number on vessel/outboard motor. An attempt to trace the identification/serial number is required. If the numbers cannot be read on the tracing, trace it anyway, then write the number below the tracing. Form is used as a support document. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M. PWD 581 - Letter of Authorization The owner of record may use this form to authorize another individual to process their registration or titling transaction. This form does not function as Power of Attorney. This form does not allow the authorized individual to sign for the owner/applicant. PWD 736 - Affidavit for Proof of Ownership of Vessel or Outboard Motor A TPWD Law Enforcement Field Office provides this form to an applicant after applicable ownership documents have been reviewed and determined processable. This form is used to verify ownership and description of vessel/outboard motor. Front of form to be completed in full by vessel/outboard motor owner. Back of form to be completed in full by a Texas Game Warden upon inspection of vessel/outboard motor. Separate application forms required for each vessel and outboard motor. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M. PWD 738 - Affidavit of Heirship for a Vessel/Boat and/or Outboard Motor (PWD738) This form is used when owner is deceased and the deceased left either no will or a will; that no application for administration has been filed; that there is no necessity for an administration upon the estate. Form is used as a support document. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M. The Affidavit of Heirship form must be completed in full, signed and notarized. PWD 763 - Ownership/Lien Holder Information Printout or Ownership History Request This form is used to: Obtain a computer printout, which provides the current owner/lien holder name, address and vessel and/or outboard motor description. Obtain the History, which provides a copy of all documents submitted for transactions on file for a vessel and/or outboard motor. TPWD retains historical documentation for vessels and outboard motors for a period of 10 years. History requests must be sent to TPWD Austin Headquarters for processing. 03/2011 34 of 38 PWD 778 - Pawn Shop Affidavit This form is used when a vessel and/or outboard motor has been left as unredeemed pledged goods at a pawn shop. Separate application forms required for each vessel and outboard motor. The pawn shop is required to title the vessel/outboard motor in the pawn shop's name before selling (unless the pawn shop is a licensed Marine Dealer). Additional form(s) needed: PWD 143 and/or PWD 144. The Pawn Shop Affidavit must be completed in full, signed and notarized. PWD 790 - Rights of Survivorship Ownership Agreement for a Vessel and/or Outboard Motor This form used when primary owner and co-owner agree that the ownership of a vessel and/or outboard motor be held jointly and in the event of the death of either, the ownership will vest in and belong to the surviving owner. Additional form(s) needed: PWD 143 and/or PWD 144. The Rights of Survivorship form must be completed in full, signed and notarized. PWD 930 – Boat Sales Tax Manual Computation Worksheet Manual worksheet used in preparing forms PWD 143 and PWD 144. This form is used to: Calculate sales tax owed Texas. Calculate penalties for delinquent sales tax payments. Calculate interest for delinquent sales tax payments. Instructions for completing the worksheet are included with the form. PWD 1055 – Limited Power of Attorney for a Vessel and/or Outboard Motor (PWD 1055) This form is a legal document used to designate a representative (individual or company) to conduct business and sign documents on behalf of another. Form is used as a support document. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M, PWD403 The Limited Power of Attorney form must be completed in full, signed and notarized. PWD 1056 – Affidavit of Authority to Administer Trust (PWD 1056) This form is used when the owner of record is in a trust name and the trust is transferring ownership. The trustee can use this form or a complete copy of the trust to show authority as trustee and authorization to sign on behalf of the trust. Form is used as a support document. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M, PWD403. The Affidavit of Authority to Administer Trust must be completed in full, signed and notarized. PWD 1084 – Void Request This form is used by TPWD or its Agent to void a TPWD vessel/boat and/or outboard motor title/registration transaction. A void is a transaction within the Boat Registration Information and Titling System that involves reversing prior transactions which involve changes to money. Corrections which do not involve money may be handled through Processor Error Corrections which are available on the Maintenance forms. Additional form(s) available: PWD 143M and/or PWD 144M. PWD 1175 – Affidavit of Fee Exemption for Military Personnel This form is used by military personnel preparing to be deployed to serve in a hostile fire zone for exemption from payment of the following fees: o Transfer of ownership o Vessel/motor Certificate of Title (includes original, replacement, quick, and bonded titles) o All other fees and taxes will apply and are due at the time of application. Form is used as a support document. Submit with applicable form(s): PWD 143, PWD 143M, PWD 144, PWD 144M, PWD 403. PWD 1178 - Marine Licensee Validation Card Usage Log This form is used to: Maintain a daily log accounting for all usage of Marine Licensee Temporary Use Validation Card with Decals by the Licensee. 03/2011 35 of 38 PWD 1207 – Application for Party Boat Operator License This form is used to: Apply for a new license, renew a license, replace a lost license, or update information on an existing license. For additional information about this license: Party Boat Operator License Program. PWD 1208 – Application for Annual Party Boat Inspection This form is used to: Apply for an annual party boat safety inspection. For additional information about this license: Party Boat Operator License Program. PWD 1238 – Request to Skip Titling Requirement of Previous Owner(s) This form should be completed by an applicant when this person has purchased or acquired a boat or outboard motor from a seller and the title is in the name of a prior owner (not the sellers' name). This form should only be submitted when the previous owner refuses to title the asset or when proof can be provided that the previous owner cannot be located. This form will not negate the tax liability owed by the previous, non-titled owners. Information provided will be followed up for non-payment of sales tax and boat titling fees. Incomplete information may result in denial of the application. This form is subject to approval and should be submitted only when: The applicant is not a licensed marine dealer, and The applicant has obtained a written bill of sale from the seller, and Either the title from the owner on record is signed on the back of the title or a signed statement of no financial interest from the owner on record can be submitted, and A clear progression of ownership can be determined through the documentation provided, and The previous (non-titled) owner's cannot be reached or have refused to title the asset as required by state law. This form is used as a support document for applicable ownership transfers. Submit with appropriate application form(s): PWD 143 and PWD 144. Return to Top 03/2011 36 of 38 Common Form Selections Quick Reference List Category Change Ownership or New Texas Record Forms 143 & 144 Maintenance of record Forms 143M & 144M & 403 * Ownership records or reports Form 763 It is a New Vessel or Used Vessel or New Motor or Used Motor Used Vessel or Used Motor Vessel or Motor Leads to these transaction choices o Title and register a vessel o Register a USCG documented vessel o Pay sales tax only w/o registration o Registration renewal o Registration renewal with address change o Citizenship indicator change o Owner name change o Owner address change o Change/correct vessel description o Replace title without change o Replace certificate of number card without change o Replace decals and ID card without change o Order extra certificate of number cards o Correct name or address o * Add, correct, release Lien information (Form 403) o Current Owner/Lien Holder Report o Request Ownership History Report Return to Top 03/2011 37 of 38 FEE CHART Boat / Outboard Motor and Related Items Effective September 1, 2009 VESSEL REGISTRATION: Less than 16 feet in length (Class A) $32 16 feet but less than 26 feet in length (Class 1) $53 26 feet but less than 40 feet in length (Class 2) $110 40 feet or more in length (Class 3) $150 Livery Boat less than 16 feet in length (Class A) $32 CERTIFICATE OF NUMBER (registration ID card): Transfer of Ownership (any Texas registered vessel) $11 Replacement Certificate of Number Card $11 Corrected Certificate of Number Card $11 REGISTRATION REPLACEMENT DECALS: Replacement Registration Decals with new certificate of number card (required) $22 TEXAS CERTIFICATE OF TITLE: Certificate of Title- Vessel / Outboard Motor $27 Certificate of Title- Transfer of Vessel / Outboard Motor $27 Certificate of Title- Replacement for Lost or Destroyed Title $27 Certificate of Title- Correction Transaction $27 Certificate of Title- Bonded Title $37 ―Quick‖ Title – (To expedite the replacement of lost or destroyed titles only) $64 TAXES: New Resident Tax (applies to owner relocating from out of state to Texas) $15 Sales / Use Tax (percentage of the sales price) 6.25% Penalties and Interest (apply 20 business days after the sales date - see form PWD 930 to calculate the amount owed) OTHER: Game Warden Inspection / State Assigned Hull Identification Number $25 Ownership History Request $11 PARTY BOATS: Annual Inspection $132 New License Application $132 Renew Existing License $53 Replace a Lost or Destroyed License $53 Update an Existing License $53 MARINE LICENSE: New License Application $500 Additional Marine Decal and ID card $126 Renewal of License $500 Transfer Business (New Owner) $500 Transfer Business Location (Same Owner) $11 Correction / Update of Information $4 03/2011 38 of 38